((a)) ** General rule** Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.
((b)) ** Electronic signatures**
((1)) ** In general** The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may—
((A)) waive the requirement of a signature for; or
((B)) provide for alternative methods of signing or subscribing,
((2)) ** Treatment of alternative methods** Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.
((3)) ** Published guidance**
((A)) ** In general** The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
((B)) ** Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners** Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
((C)) ** Practitioner** For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under , United States Code.section 330 of title 31